The tariff classification of a PVC Wallet from China

PD C86445 April 20, 1998 CLA-2-42:G32 C86445 CATEGORY: Classification TARIFF NO.: 4202.32.2000 Mr. Erik D. Smithweiss Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a PVC Wallet from China Dear Mr. Smithweiss: In your letter dated April 7, 1998, you requested a tariff classification ruling on behalf of your client Nine West Distribution Corporation. The sample you submitted for our review is a woman's tri-fold Pebble PVC Wallet. The item features credit card slots, a bill fold and a clear PVC window for an identification card. The outer surface of the wallet is made of a material referred to as "Pebble PVC". This material consists of a sheet of polyvinyl chloride laminated to a light weight fabric backing. The PVC is then embossed by a roller to impart a simulated pebble grain finish. Please be advised that your sample will be returned to the above address. The applicable subheading for the Pebble PVC Wallet will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of a kind normally carried in the pocket or in the handbag, with an outer surface of a sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, WILLIAM J. LUEBKERT Port Director Philadelphia, PA